Page 39 - Large Business IRS Training Guides
P. 39

BETB – Exception









                                                                                                           to tax under
            A BETB does not include a payment subject
            section 871 or 881 when the tax has been deducted and


                                            section 1441 or 1442
            withheld under




                                                                     =
                   •  The resulting BETB






























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